7.—(1) In regulation 4ZE (permitted withdrawals from a junior ISA account where the named child is terminally ill), in paragraph (2)(b) for case 1 substitute—
“Case 1
The named child holding the account:”
(i)in England and Wales or Scotland, falls within either section 72(5) of the Social Security Contributions and Benefits Act 1992(1) (special rules for terminally ill person’s entitlement to care component of disability living allowance) or section 82(4) of the Welfare Reform Act 2012(2) (terminal illness); or
(ii)in Northern Ireland, falls within section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3) (the care component).
(2) In paragraph (3) after “regulation” omit: “, and shall also notify the account manager”.
(3) In paragraph (6)—
(a)after “meaning” insert: “(a) for England and Wales and Scotland”; and
(b)before the full stop at the end, insert: “or section 82(4) of the Welfare Reform Act 2012 (terminal illness); or (b) for Northern Ireland, section 72(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (the care component)”.
1992 c. 4; relevant amendments made by section 67(2) of the the Welfare Reform and Pensions Act 1999 (c. 30) and section 52 of the Welfare Reform Act 2007 (c. 5)
1992 c. 7; amended by S.I. 1999/3147 and S.R. 1999/494.
